Educational guide
IDENTIFYING DATA 2023_24
Subject FINANCIAL ACCOUNTING Code 00512001
Study programme
0512 - GRADO EN COMERCIO INTERNACIONAL
Descriptors Credit. Type Year Period
6 Basic Training First First
Language
Castellano
Prerequisites
Department DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador
FERNÁNDEZ SANTOS , YOLANDA
E-mail yfers@unileon.es
mbmorg@unileon.es
Lecturers
FERNÁNDEZ SANTOS , YOLANDA
MORALA GÓMEZ , MARÍA BELEN
Web http://
General description This subject provides students with a general overview of financial accountancy, particularly, financial accounting, knowledge of the basic accounting process and the profit generation process. Fundamentals of accounting. Basic theory of financial accounting. Basic financial statements.
Tribunales de Revisión
Tribunal titular
Cargo Departamento Profesor
Presidente DIREC.Y ECONOMIA DE LA EMPRESA LOPEZ GONZALEZ , ENRIQUE
Secretario DIREC.Y ECONOMIA DE LA EMPRESA AMOR TAPIA , BORJA
Vocal DIREC.Y ECONOMIA DE LA EMPRESA MENDAÑA CUERVO , MARIA CRISTINA
Tribunal suplente
Cargo Departamento Profesor
Presidente DIREC.Y ECONOMIA DE LA EMPRESA GONZALEZ VELASCO , MARIA DEL CARMEN
Secretario DIREC.Y ECONOMIA DE LA EMPRESA VALDUNCIEL BUSTOS , LAURA
Vocal DIREC.Y ECONOMIA DE LA EMPRESA SIERRA FERNANDEZ , MARIA DEL PILAR

Competencias
Code  
A6341
A6352
A6453
B787
C2 CMECES2 That students know how to apply their knowledge to their work or vocation in a professional manner and possess the skills that are usually demonstrated through the development and defense of arguments and the resolution of problems within their area of study.

Learning aims
Competences
Be abla to identify, analyze, evaluate and record the most common business operations A6453
 B787
 C2
Be able to interpret accounting entries A6341
 B787
 C2
Be able to classify the elements of a balance sheet and understand its composition and situation A6341
 B787
 C2
Be able to calculate and interpret the business profit or loss A6341
A6352
A6453
 B787
 C2
Be able to know how to use the Spanish General Accounting Plan A6352
 B787
 C2
Be able to record accounting business operations during a whole financial year A6453
 B787
 C2

Contents
Topic Sub-topic
BLOCK I. GENERAL ACCOUNTING THEORY AND REGULATORY FRAMEWORK Unit 1.- Accounting as a company information system
Unit 2.- Balance sheet and income statement elements
Unit 3.- Accounting method
Unit 4.- Accounting tools
Unit 5.- Regulatory framework
BLOCK II. ACCOUNTING PROCESS AND FINANCIAL STATEMENTS Unit 6.- Accounting process
Unit 7.- Financial Statements

Planning
Methodologies  ::  Tests
  Class hours Hours outside the classroom Total hours
25 40 65
 
1 10 11
 
Lecture 29 40 69
 
Mixed tests 5 0 5
 
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies
Methodologies   ::  
  Description
Lecture Theory sessions will be developed mainly through theoretical lessons on the essential contents of the syllabus. The development of these classes will be done with a practical approach, making easier the understanding of the accounting process.

Personalized attention
 
Lecture
Description
Students can attend individual or group tutorials in the schedule established by the teacher in order to clarify doubts and to help students with a better understanding of the class explanations.

Assessment
  Description Qualification
Mixed tests THEORY TESTS (35%)

There will be a multiple choice theory test and / or short questions for each content block:
- The first covers Units 1 to 5. It will be held in the middle of the semester and will have a maximum grade of 20% on the overall mark.
- The second covers Unit 6 and 7. It will be held at the end of the semester and will have a maximum assessment of 15% on the overall mark.

PRACTICAL TESTS (45%)
There will be two practice tests:
- The first test will deal with the examples and assumptions made in class related to the topics in Block I. It will be held in the middle of the semester and will have a maximum grade of 10% on the overall mark.
- The second test will cover the entire practical part of the subject. It will be held at the end of the semester and will have a maximum grade of 35% on the overall mark.
 80%
Others TASKS (15%):
Individual or group activities. During the course, students will carry out or theory and / or practice tasks which will be graded together with a maximum value of 1.5 points each one.

ACTIVE PARTICIPATION IN CLASS (5%):
attendance will be assessed with a maximum value of 0.5 points (active and voluntary intervention of the student in the development of classes in the classroom).
 20%
 
Other comments and second call

PASSING THE SUBJECT IN THE FIRST AND SECOND CALL: Students will pass the theory part when they obtain, between the two theory tests carried out, a value equal to or greater than 50% of the total maximum value attainable in theory. Students will pass the practice part when they obtain, between the two practice tests carried out, a value equal to or greater than 50% of the total maximum value attainable in practice. However, the marks of total theory and total practice may be compensated when both parts individually equal or exceed 35% of their corresponding maximum attainable value and the sum of both parts is equal to or greater than 50% of the total maximum attainable value of the theory plus practice. In addition, the note that refers to "Others" will only be taken into account if the above conditions are met.

Finally, students will pass the subject when the sum of the marks derived from the practical tests, theory tests and the "Others" section is equal to or greater than 50% of the maximum total score that can be achieved in the subject, provided and when the conditions of the previous paragraph are met.

Students who have not passed the subject in continuous assessment must go to the second call with the parts of theory and/or practice that they have failed. The grade achieved by the students in the “Others” section will be kept.

DECEMBER CALL: The December call consists of a practical test with a grade of 60% of the final grade and multiple choice tests and/or short questions with a grade of 40% of the final grade.

OTHER COMMENTS:

During the development of the tests Students  can not handle any material other than the usual desktop hand writting  material (pen and pen). It is strictly forbidden to hold and use mobile and / or electronic devices during the conduct of the tests. The mere possession of devices such as notes, books, folders or miscellaneous materials is not authorized during the evaluation tests, and will entail the immediate withdrawal from the exam, expulsion from the exam and its assessment as "failled" (suspenso), as well as, communicating such event  to the Academic Authority of the Faculty/University to implement the actions provided for in the applicable Guidelines for Action on Plagiarism, Copy or Fraud in Examinations or Evaluation Tests, approved by the Standing Committee of the Governing Council (Consejo de Gobierno) of the University.


Sources of information
Access to Recommended Bibliography in the Catalog ULE

Basic Vela Bargues, J.M.; Porcuna Enguix, L.; Porcuna Enguix, R. (Coods.) , Casos prácticos, Pirámide, Madrid, 2022
Cervera Oliver, M.; Gómez Carrasco, P.; Pérez Espés, C. y Romero Fúnez, D. , Contabilidad básica, Pirámide, Madrid, 2021
Rivero Romero, J.; Rivero Menéndez, M.R. y Rivero Menéndez, M.J., Contabilidad Financiera, EDISOFER, S.L. , Madrid, 2021
Vela Bargues, J.M. (Coord.) , Fundamentos de Contabilidad Financiera. El Plan General de Contabilidad, Pirámide, Madrid, 2022
Arquero Montaño, J.L.; Jiménez Cardoso, S.M.; Ruiz Albert, I. , Introducción a la contabilidad financiera, Pirámide, Madrid, 2021
Albelda Pérez, E. y Sierra García, L. , Introducción a la contabilidad financiera, Pirámide, Madrid, 2020
Wanden-Berghe Lozano, J.L. y Fernández-Daza, E.; Bañón Calatrava, C.; Fernández Molina, S. y Wanden-, Manual de contabilidad financiera I, Pirámide, Madrid, 2018
Rivero Serrano, J.; Rivero Menéndez, M.J. y Rivero Menéndez, M.R. , Supuestos Contabilidad Financiera, EDISOFER, S.L. , Madrid, 2021
Wanden-Berghe Lozano, J.L. y Fernández-Daza, E., Supuestos de Contabilidad Financiera, Pirámide, Madrid, 2019

Complementary Horno Bueno, M.P.; Lillo Criado, J.L. y Moreno Albarracín, A.L. , Contabilidad financiera, Pirámide, Madrid, 2018
Socias Salvá, A.; Horrach Roselló, P.; Herranz Bascones, R.; Jover Arbona,G.; Llull Gilet, A., Contabilidad financiera. El Plan General de Contabilidad, Pirámide, Madrid, 2017
Socias Salvá, A.; Horrach Roselló, P.; Mulet Forteza, C.; Llull Gilet, A.; Herranz Bascones, R.; Pon, Contabilidad financiera. El Plan General de Contabilidad. Supuestos, Pirámide, Madrid, 2018
Marín Hernández, S.; Ortiz Martínez, E. y Santos Jaén, J.M., Contabilidad práctica para todos. Casos y solución comentada, Pirámide, Madrid, 2019
Muñoz Orcera, R.; Márquez Vigil, J. y Lazcano Benito, L. , Fundamentos de Contabilidad, McGrawHill, Madrid, 2020
Montesinos, V., Fundamentos de contabilidad financiera, Pirámide, Madrid, 2017
Wanden-Berghe Lozano, J.L. y Fernández Daza, E., Introducción a la Contabilidad, Pirámide, Madrid, 2016


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